Phrangkie (LDC) 21 November 2012

Brief information

Dear experts I would like to put forward the following questions which requires your urgent reply:-

"Do Schedule tribes Govt employees required to produce Income Tax exemption certificates in Office to avail Tax exemption"? even though it is declared as per the Constitution the tribes of Meghalaya are schedule tribes.

"Is there any Govt. orders/notifications that states Schedule tribes govt employees are exempted from paying taxes"?

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R RAJAGOPALAN (ADVOCATE) 10 December 2012

You may cite Section 10(26) of the Income Tax Act 1961, which provides as under, and explain that you / you income, staisfy the conditions prescrbed therein:

[(26) in the case of a member of a Scheduled Tribe as defined in clause (25) of article 366 of the Constitution, residing in any area specified in Part I or Part II of the Table appended to paragraph 20 of the Sixth Schedule to the Constitution or in the States of Arunachal Pradesh, Manipur, Mizoram, Nagaland and Tripura] or in the areas covered by notification No. TAD/R/35/50/109, dated the 23rd February, 1951, issued by the Governor of Assam under the proviso to sub-paragraph (3) of the said paragraph 20 [as it stood immediately before the commencement of the North-Eastern Areas (Reorganisation) Act, 1971 (81 of 1971)] or in the Ladakh region of the State of Jammu and Kashmir], any income which accrues or arises to him,—

(a) from any source in the areas [or States aforesaid], or

(b) by way of dividend or interest on securities;